If beginning work-in-process equivalent units are 2500 units, work done in current period equivalent units are 3800 units and ending work-in-process equivalent units are 5000 units, then complete equivalent units 8 in current period are

[amp_mcq option1=”1800 units” option2=”1500 units” option3=”1300 units” option4=”1000 units” correct=”option1″]

The correct answer is A. 1800 units.

To calculate the equivalent units of work done in the current period, we need to add the beginning work-in-process equivalent units to the work done in the current period equivalent units, and subtract the ending work-in-process equivalent units.

Therefore, the equivalent units of work done in the current period are 2500 + 3800 – 5000 = 1800 units.

Option B is incorrect because it is the equivalent units of work done in the current period plus the ending work-in-process equivalent units.

Option C is incorrect because it is the equivalent units of work done in the current period minus the beginning work-in-process equivalent units.

Option D is incorrect because it is the beginning work-in-process equivalent units.